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U.S. Court of Appeals for the Fourth Circuit, 1966

Langley Park Apartments, Sec. C, Inc. v. Commissioner of Internal Revenue

Langley Park Apartments, Sec. C, Inc. v. Commissioner of Internal Revenue
U.S. Court of Appeals for the Fourth Circuit · Decided April 6, 1966 · Haynsworth, Bell, Butzner
359 F.2d 427; 17 A.F.T.R.2d (RIA) 875; 1966 U.S. App. LEXIS 6591 (Federal Reporter, Second Series)

Langley Park Apartments, Sec. C, Inc. v. Commissioner of Internal Revenue

Opinion

PER CURIAM:

For reasons which sufficiently appear from the opinion of the Tax Court, we cannot say that the limitation of the corporate salary deduction to $1500 a year was unreasonable or that the findings are clearly erroneous. See, also Miles-Conley Co. v. Commissioner of Internal Revenue, 4 Cir., 173 F.2d 958.

Affirmed.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.

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